v3.26.3
Segment Reporting (Tables)
9 Months Ended
Sep. 30, 2026
Segment Reporting  
Schedule of segment reporting information of operating activities

 

 

Franchising

 

 

Company-Owned Restaurants

 

 

Total

 

Revenue

 

$4,759,683

 

 

$6,474,085

 

 

$11,233,768

 

Administrative fees and other revenue

 

 

-

 

 

 

-

 

 

 

39,186

 

Total revenue

 

 

4,759,683

 

 

 

6,474,085

 

 

 

11,272,954

 

Segment operating expenses

 

 

(1,275,067)

 

 

(5,966,269)

 

 

(7,241,336)

Segment contribution margin

 

$3,484,616

 

 

$507,816

 

 

$4,031,618

 

 

 

Franchising

 

 

Company-Owned Restaurants

 

 

Total

 

Revenue

 

$4,367,815

 

 

$6,630,583

 

 

$10,998,398

 

Administrative fees and other revenue

 

 

-

 

 

 

-

 

 

 

64,433

 

Total revenue

 

 

4,367,815

 

 

 

6,630,583

 

 

 

11,062,831

 

Segment operating expenses

 

 

(1,401,190)

 

 

(5,893,883)

 

 

(7,295,073)

Segment contribution margin

 

$2,966,625

 

 

$736,700

 

 

$3,767,758

 

 

 

Franchising

 

 

Company-Owned Restaurants

 

 

Total

 

Revenue

 

$1,629,093

 

 

$2,166,285

 

 

$3,795,378

 

Administrative fees and other revenue

 

 

-

 

 

 

-

 

 

 

(706)

Total revenue

 

 

1,629,093

 

 

 

2,166,285

 

 

 

3,794,672

 

Segment operating expenses

 

 

(433,427)

 

 

(2,026,055)

 

 

(2,459,482)

Segment contribution margin

 

$1,195,666

 

 

$140,230

 

 

$1,335,190

 

 

 

Franchising

 

 

Company-Owned Restaurants

 

 

Total

 

Revenue

 

$1,467,655

 

 

$2,286,707

 

 

$3,754,362

 

Administrative fees and other revenue

 

 

-

 

 

 

-

 

 

 

57,479

 

Total revenue

 

 

1,467,655

 

 

 

2,286,707

 

 

 

3,811,841

 

Segment operating expenses

 

 

(459,998)

 

 

(1,994,014)

 

 

(2,454,012)

Segment contribution margin

 

$1,007,657

 

 

$292,693

 

 

$1,357,829

 

Schedule of reconcilation total segment to consolidated income before income taxes

 

 

2026

 

 

2025

 

Total segment contribution margin

 

$4,031,618

 

 

$3,767,758

 

General and administrative expenses

 

 

(1,904,671)

 

 

(1,548,409)

Depreciation and amortization

 

 

(305,549)

 

 

(293,545)

Operating income

 

 

1,821,398

 

 

 

1,925,804

 

Interest expense

 

 

(1,020,522)

 

 

(1,156,870)

Income before income taxes, discontinued operations and decrease in value of warrants

 

$800,876

 

 

$768,934

 

 

 

2026

 

 

2025

 

Total segment contribution margin

 

$1,335,190

 

 

$1,357,829

 

General and administrative expenses

 

 

(674,748)

 

 

(554,897)

Depreciation and amortization

 

 

(104,408)

 

 

(97,465)

Operating income

 

 

556,034

 

 

 

705,467

 

Interest expense

 

 

(167,071)

 

 

(405,534)

Income before income taxes, discontinued operations and decrease in value of warrants

 

$388,963

 

 

$299,933

 

Schedule of disaggregates revenue by major revenue source

Revenue Source

 

2026

 

 

2025

 

Company-owned Craft Pizza & Pub restaurant revenue

 

$6,474,085

 

 

$6,630,583

 

Franchising revenue (including royalties, franchise fee amortization, manufacturer allowances, equipment commissions and other franchise-related revenue)

 

 

4,759,683

 

 

 

4,367,815

 

Administrative fees and other revenue

 

 

39,186

 

 

 

64,433

 

Total Revenue

 

$11,272,954

 

 

$11,062,831